Brian McCollum


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Personal Property Taxes - Frequently Asked Questions

What type of property is considered taxable personal property?

Personal property tax is a tax which is based upon the value of taxable personal property. The following types of personal property are considered taxable: motor vehicles, trailers, mobile homes, watercraft, boat motors, aircraft, livestock, farm machinery and equipment, and any other personal property not exempted by law.

I don't own this vehicle anymore; why am I getting a bill on it?

Taxes are assessed on property owned on January 1 each year. Even if you no longer own the vehicle, own a different vehicle, or no longer own any vehicle, the tax is based on what was owned on January 1. The tax amount is not prorated. The total tax amount is due upon receipt of the statement, but no later than December 31 or late payment charges will be assessed.

Do I have to pay my taxes in person?

No. Please see the Methods of Tax Payment page for detailed information about paying taxes in Boone County.

When are my taxes due?

Under state law taxes are due upon receipt of the tax bill but no later than December 31.

For payments made by mail to be on time, the postmark date must be December 31 or earlier. To ensure your mailed payment is timely, contact the post office to determine the office hours for mail cancellation. Payments placed in post office mail drop boxes do not always receive the same day postmark. The collector’s office highly recommends mailing several days before the December 31 deadline.

Payments made in person are accepted during regular business hours (8am to 5pm, Monday through Friday) at the collector’s office. Payments placed in the collector’s drop box before midnight December 31, are timely. The collector’s drop box is located under the shelter at the Ninth Street entrance of the Roger B. Wilson Boone County Government Center.

I need to license a car not included on my paid tax receipt. What do I do?

If you bought your car after January 1 of last year, use last year's receipt. Property taxes are not assessed on the new vehicle until you've owned it on January 1. If you owned the vehicle on January 1 of last year and it is not listed on your receipt, or is incorrect on your receipt or statement, please contact the assessor’s office.

I am no longer a Missouri resident; do I still owe this tax bill?

Yes. Under state law, your tax obligation is established on January 1. Even if you move to a different state the next day, you remain responsible for the entire tax amount. The tax bill is not pro-rated. On the other hand, if you move into Missouri on January 2, you are not taxed for that year.

I am renewing two (2) year license plates; which years' personal property tax receipts do I need?

If you were assessed and paid taxes in Boone County for the prior two years, you only need the most current year’s receipt. This is because your Boone County tax receipt shows prior years’ tax status. However, some contract fee offices require the prior two years' receipts be presented. If you were assessed in another Missouri county, you may need to contact that county. If you cannot locate your tax receipt for the appropriate year, please call our office, at (573) 886-4285, for additional information.

I have moved; do I need to let you know my new address?

Yes. We mail bills to the address on file. Every year mail is returned by the post office as undeliverable because the forwarding time has expired. Penalties will accrue and are due if the bill is not paid before January 1, whether or not the bill is received by the taxpayer. You may update your address online with the collector's office.

Why is my tax bill so high?

The amount of tax you owe is based on the assessed value of the tangible personal property you owned on January 1 of that year. The higher the market value of the property, the higher the assessed value and therefore the higher the amount due. The value of the property is determined by the county assessor using standardized information. The assessed value of your vehicles and other property is listed on your tax bill.

Personal Property Tax = (Assessed Value/100) × Tax Rate

Your personal property tax is calculated by dividing the assessed value of the property by 100, and then multiplying that value by the tax rate for your area.

How do I avoid paying late fees?

Your payment must be received by the collector or postmarked no later than December 31. Payments received or postmarked after December 31 must include late charges as accrued for the month of payment. Late fees go up on the first of each month beginning January 1 until the bill is paid in full.

What items do I take with me to renew my license plates?

  1. A paid personal property tax receipt or statement of non-assessment as requested by the Department of Revenue
  2. A motor vehicle inspection slip, if required
  3. Proof of insurance
  4. Renewal notice, if applicable

I have lost my personal property tax receipt, how do I obtain a duplicate?

A duplicate paid personal property tax receipt may be obtained from the collector's office for a fee of $1.00.

I did not pay personal property taxes last year in Boone County; how can I renew my license plates?

The Motor Vehicle Bureau will accept a non-assessment form in place of a paid property tax receipt. This form states that you were neither assessed nor owe taxes in Boone County. You may obtain a non-assessment form from the assessor’s office if:

  • You are new to the state of Missouri;
  • You are licensing the first vehicle in your name;
  • You did not own a car in Missouri the previous January 1;
  • And, you do not have personal property taxes due to any Missouri county.

I lease my vehicle, who pays the personal property taxes?

The leasing company is generally billed for personal property taxes on all vehicles it owned on January 1. Please check your lease agreement for additional information.

My leasing company pays my personal property taxes; what will I need to take to the license bureau?

If you are renewing the plates on your leased vehicle, you will need a copy of the leasing company’s paid receipt. A duplicate paid receipt may be obtained from our office for a fee of $1.00.

Any questions?  Feel free to contact us:

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www.ShowMeBoone.com Boone County, Missouri. 801 East Walnut Columbia, MO 65201 USA